Core Insights - In the first half of 2025, property tax revenue surpassed deed tax and land value increment tax, becoming the largest source of revenue among land and real estate-related taxes [1][2]. Revenue Performance - National property tax revenue reached 261.8 billion yuan in the first half of 2025, marking a 12% year-on-year increase, significantly higher than the overall national tax revenue growth rate of -1.2% and the declines in deed tax (-14.8%) and land value increment tax (-17.6%) [2]. - Property tax revenue growth is attributed to enhanced tax collection efforts by local fiscal departments, with notable increases reported in regions such as Fujian (13.7% growth) and Xinjiang (17.9% growth) [2][3]. Tax Management Improvements - Local governments have utilized big data and improved tax management practices to enhance property tax collection, addressing issues such as low-quality data and tax assessment inaccuracies [4]. - For instance, the Zhengzhou Airport Economic Comprehensive Experimental Zone reported a 36.42% increase in property and land taxes collected from January to July 2025, aided by online data comparisons and risk audits [4]. Fiscal Context - Despite the growth in property tax revenue, the overall fiscal environment remains challenging, with significant declines in deed tax and land value increment tax exacerbating local fiscal pressures [4][5]. - In 2024, the combined revenue from deed tax and land value increment tax was approximately 1,001.6 billion yuan, a decline of about 30% from the peak in 2021 [5]. - Local government budget data indicates a slight increase in general public budget revenue (1.6%) and a more substantial increase in expenditures (2.6%) for the first half of 2025, highlighting ongoing fiscal challenges [6].

财政部：2025年上半年土地增值税收入2535亿元，同比下降17.6%。 ...

欢迎扫描下方二维码关注： 来源： 北京税务 链接： 房地产开发企业将开发的部分房地产转为企业自用时，是否征收土地增值税？ 来源 北京税务 欢迎扫描下方二维码关注： 问： 房地产开发企业将开发的部分房地产转为企业自用时，是否征收土地增值税？ 答 ：根据《国家税务总局关于房地产开发企业土地增值税清算管理有关问题的通知》（国税发〔2006〕187号）第三条第二款规 定："房地产开发企业将开发的部分房地产转为企业自用或用于出租等商业用途时，如果产权未发生转移，不征收土地增值税，在税款 清算时不列收入，不扣除相应的成本和费用。" 点击下方链接观看视频： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 ...

Business Overview - Taxpayers are required to declare and pay various property and behavior taxes, including urban land use tax, property tax, vehicle and vessel tax, stamp duty, cultivated land occupation tax, resource tax, land value-added tax, deed tax, environmental protection tax, and tobacco tax using the "Property and Behavior Tax Declaration Form" [4] - Taxpayers who transfer state-owned land use rights and the buildings and attachments on it must pay land value-added tax and are obligated to declare within 7 days from the signing of the real estate transfer contract [4] Tax Declaration Process - The electronic tax bureau allows users to select tax types for declaration, including land value-added tax, resource tax, and cultivated land occupation tax [6][12] - Taxpayers can add new tax types by entering the relevant interface and confirming the selection of "land value-added tax" for the current declaration period [9][15] Tax Calculation and Reporting - The declaration includes detailed calculations of total real estate transfer income, deductible amounts, and the resulting taxable amount [20][34] - For example, a total real estate transfer income of 30 million yuan with deductible amounts of 4.5 million yuan results in a taxable amount of 1.5 million yuan at a tax rate of 5% [21][23] Successful Declaration - Upon successful submission of the land value-added tax declaration, the system confirms the total tax amount due, which can be paid through the designated payment interface [24][38]

欢迎扫描下方二维码关注： 、企业所得税 政策依据:《中华人民共和国增值税暂行条例实 施细则》 消费税 折算方式 纳税人销售的应税消费品,以人民币以外的货币 结算销售额的, 其销售额的 人民币折合率 ロ 谁 以 择 销售额发生的当天 A 昆而汇率 或者当月1日的 m南省 纳税人应在事先确定采用何种折合率, 确定 后1年内不得变更。 政策依据:《中华人民共和国消费税暂行条例实 施细则》 企业所得以人民币以外的货币计算的,预缴企业所得 税时,应当按照月度或者季度最后一日的人民币汇率 中间价,折合成人民币计算应纳税所得额。年度终了 汇算清缴时，对已经按照月度或者季度预缴税款的， 不再重新折合计算,只就该纳税年度内未缴纳企业所 得税的部分,按照纳税年度最后一日的人民币汇率中 间价,折合成人民币计算应纳税所得额。 ok = For = 菲律师人民 预约微信业 F-F-B的人 市计算 所得 导航 逐步间价 们合面人早 70 :: 20 : 2 i = = = = 市计算 后一日的人民币 汇算清缴 汇率面前价 经税务机关检查确认，企业少计或者多计前款规 定的所得的,应当按照检查确认补税或者退税时 的上一个月最后一日的人民币汇 ...